Announcement Regarding Pending Registration Statements and Offering Statements

Division of Corporation Finance

Division of Investment Management

If you would like the Division of Corporation Finance to consider a request for acceleration of the effective date of a pending registration statement or qualification of a pending offering statement to today, December 20, 2024, please contact a staff member identified in the letter you received. Alternatively, you may contact the Disclosure Review Program’s main number at (202) 551-2076. For similar requests for the Division of Investment Management, please contact IM’s Disclosure Review Office at (202) 551-6921. After 5:30 p.m. today, the Division of Corporation Finance and the Division of Investment Management will not be in a position to act upon any such requests until the SEC receives appropriations to fund its operations.

Starting December 23, 2024, a limited number of staff members in the Division of Corporation Finance and Division of Investment Management will be available to answer questions relating to fee calculations and emergency filing relief. If you require assistance in these matters, submit your request and contact information to CFEmergency@sec.gov or IMEmergency@sec.gov, as appropriate. Staff in the Division of Corporation Finance and Division of Investment Management will not be available to respond to other questions.  In all situations, responsibility for complete and accurate disclosure remains with the company and others involved in the preparation of a company’s filings.

Please do not contact staff in the Division of Corporation Finance or Division of Investment Management to report a tip or complaint. Please follow the instructions at https://www.sec.gov/tcr to report your concern.